Types of Tax: Corporate Income Tax

The GAAR and the taxing of democracy: expert comment

The impact of investment incentives: evidence from UK corporation tax returns

The impact of tax incentives on the economic activity of entrepreneurs

The Impact of the Global Minimum Tax on Tax Competition

The impact of the OECD/G20 Base Erosion and Profit Shifting project on the task for developing countries of applying the Arm's Length Principle in practice

The OECD Global Anti-Base Erosion ("GloBE") proposal

The Revenue Consequences of Introducing a Destination-based Cash Flow Tax in Uganda

The role of the corporate income tax as an automatic stabiliser

The Tax Base for CCCTB: The Role of Principles

The tax treatment of debt and equity

The taxation of foreign profits

The taxation of non-profit organizations after Stauffer

Thin capitalization rules and multinational firm capital structure

Thin Capitalization Rules in the Context of the CCCTB

Transparency in reporting financial data by multinational corporations

Types of Tax: Corporate Income Tax

What Ails Pakistan's Tax System?

What do we know about corporate tax competition?

What do we know about effects of fiscal consolidation on short term growth? Implications for the UK

Where does multinational investment go with Territorial Taxation

Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany

Who bears the cost of taxing the rich? An empirical study on CEO pay

Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms

Why is corporate tax revenue stable while tax rates fall? Evidence from firm-level data